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TMI BlogLast day to issue SCN and Order for F.Y. 2015-16X X X X Extracts X X X X X X X X Extracts X X X X ..... Last day to issue SCN and Order for F.Y. 2015-16 X X X X Extracts X X X X X X X X Extracts X X X X ..... at is the date of filing ST-3 return for the period from April, 15 to Sept.16 and Oct.15 to March, 16 ? Reply By KASTURI SETHI: The Reply: Dear Querist, Regarding the time limit for adjudication of SCN, go through the following information :- (i) TIME LIMIT FOR ADJUDICATION Section 73 (4B) of the Finance Act, 1994 [(4B) The Central Excise Officer shall determine the amount of service tax due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-section (2)-- (a) within six months from the date of notice where it is possible to do so, in respect of cases [falling under] sub-section (1); (b) within one year from the date of notice, where it is possible to do so, in respect of cases falling under the proviso to sub-section (1) or the proviso to sub-section (4A)]. The wording, "Where it is possible to do so ' is a hu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdle for you. (2) Adjudication -- Time limit for finalisation of Circular No. 20/92-CX.6, dated 21-12-1992 Board's circulars have no statutory force. Instructions are also directory only. 3. De facto, time limit for adjudication does not exist. 4. There are so many instances where SCNs have been adjudicated after a gap of 15-20 years from the date of SCN. Reply By KASTURI SETHI: The Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly:
As per Section 73 (6) of the Finance Act, the SCN is NOT time-barred. X X X X Extracts X X X X X X X X Extracts X X X X
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